China Tax News

Treaty between Russia and China (People's Rep.) – Russia clarifies application

11 August 2008

Second protocol to income tax arrangement between China and Hong Kong enters into force

11 August 2008

Tax credit for purchase of Chinese equipment or machinery ceases

27 July 2008

Treaty between Japan and China – Tax sparing credit continues to be allowed for Chinese taxpayers

14 May 2008

Draft administrative regulations on special tax adjustments

14 May 2008

Second protocol to income tax arrangement between Hong Kong and China – details

16 March 2008

Interim tax incentives for new high-tech enterprises in economic zones and Shanghai Pudong New Area

8 February 2008

Implementation Rules to New Corporate Income Tax Law published

16 January 2008

Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details

16 January 2008

Draft administrative rules on documentation requirements for related party transactions to be released

16 January 2008

APA between China and Korea (Rep.) signed

3 December 2007

Draft Implementation Rules to New Enterprise Income Tax Law

4 November 2007

Treaty between China (People's Rep) and Algeria enters into force

4 November 2007

Treaty between the Netherlands and China – negotiations

1 October 2007

Treaty between Singapore and China (People's Rep.) signed

29 July 2007

Protocol to treaty between Mauritius and China (People's Rep.) enters into force

28 May 2007

China signs first APA with US

24 February 2007

Draft of new enterprise income tax law

15 January 2007

Protocol to treaty between China (People's Rep.) and Mauritius – details

12 November 2006

Amendment to treaty between China (People's Rep.) and Canada

14 October 2006

Protocol to treaty between China (People's Rep.) and Mauritius signed

14 October 2006

Ruling on permanent establishments and profit allocation

12 September 2006

New income tax arrangement between China and Hong Kong signed

12 September 2006

Tax incentives for new economic zone in Tianjin

11 July 2006

Second protocol to treaty between China and South Korea signed

14 May 2006

Treaty between Czech Republic and China (People's Rep.) initialled

14 May 2006

Permanent establishment – treaty definition clarified

9 April 2006

New enterprise income tax proposal submitted to legislative committee

9 April 2006

On 8 December 2005 China (People's Rep.) and the Czech Republic agreed to conclude a new tax treaty as soon as possible. The new treaty would replace the China-Czechoslovakia treaty of 11 June 1987, which currently applies to relations between China and the Czech Republic.

1 January 2006

The first-time income tax treaty between Greece and China, signed on 3 June 2002, entered into force on 11 November 2005. The treaty generally applies from 1 January 2006.

6 December 2005